Articles by Atishay Jain
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Key Takeaways from the guidelines issued by the Singaporean Tax Authorities
Atishay Jain 12 April 2021 at 09:49Singapore issues TP Guidelines for activities undertaken by Singapore based HQs or regional Hubs for APAC region. The said guidelines provide for the determination of remuneration for such hubs/ HQs on arm's length basis.
Do payments made to NRI computer software manufacturers/suppliers constitute as royalty?
Atishay Jain 05 April 2021 at 13:32The controversy surrounding the taxation of payments for computer software in international transactions has been a subject matter of extensive litigation for over two decades in India.
Significant economic presence - The game changer for international taxation
Atishay Jain 02 April 2019 at 10:38The concept of Significant Economic Presence (�SEP�) was introduced in the Income-Tax Act, 1961 (�the Act�) from April 1, 2018 i.e. A.Y.
Section 23(5) - Taxing of notional income in the hands of real-estate developer
Atishay Jain 25 March 2019 at 10:54Section 23(5) of the Income Tax Act -Explained
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